Argentina’s Network of Tax Information Exchange Agreements with Low-Tax Jurisdictions

Journal
Ayuso, J.E.; Lipovetzky, E.; Rey, D.
Argentina
Bulletin for International Taxation 2012 (Volume 66), No. 10
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In this article, the authors first place tax information exchange agreements (TIEAs) within the context of Argentina’s treaty policy and enforcement system, and then address Argentina’s TIEAs policy towards offshore jurisdictions and the foreseeable effects.